The tariff classification of a Swim Kid Learning Set from China.

N260148 January 14, 2015 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Loraine Aldinger Senior Manager, Import Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Swim Kid Learning Set from China. Dear Ms. Aldinger: In your letter dated December 11, 2014, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you. Company provided information indicates that the weight and cost of the swim vest exceeds the weight and cost of the swim ring and arm bands, taken separately.  The merchandise is identified as the KidsStufftm Swim Kid Learning Set. The item includes an “inflatable vest” sized for a child 3-6 years old that secures in the front via hard plastic locking clips; an “inflatable swim ring” in which the child is placed within; and 2 inflatable arm bands, one for each arm, which secures around the upper portion of the child’s arms when inflated. The swim ring measures approximately 20” in diameter when deflated and the 2 arm bands measure approximately 10 inches by 6 inches when deflated. The vest, swim ring and arm bands: are made from 100 PVC and are colored yellow, have printed warnings on their backsides and printed words “Swim Kid Step B” on their front-sides, and are packaged together for retail sale. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the components of the Swim Kid Learning Set are classified in two or more different headings of the HTSUS (inflatable swim vest heading 3926, inflatable swim ring heading 9503 and inflatable arm bands heading 9506), provide buoyancy while enabling a child to develop swimming skills, and are packaged together for retail sale, we find that the merchandise concerned falls within the term goods put up in sets for retail sale.For the Swim Kid Learning Set, the component or components taken together which can confer onto the set as a whole its essential character will determine the classification of the set, insofar as an essential character determination can be rendered. The ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” Depiction of the retail packaging box indicates that Swim Kid Learning Set is based on the life-cycle of a child from ages 3 to 6 years old. Photos indicate that the inflatable swim ring is for a child of earliest age, hence moving up in age and leaving behind the inflatable swim ring for the inflatable arm bands, and ultimately replacing the inflatable arm bands with the inflatable swim vest as the child reaches the upper age bracket for the Swim Kid Learning Set. We find that the swim ring only develops the onset of swimming skills, the repetitive motion of kicking one’s feet and moving one’s arms in part, while restricting the body within the inflated ring. In similar fashion the arm bands restrict one’s arms from full movement within the water allowing for buoyancy, while one’s legs are free to move along. It is the swim vest that allows for the full range of arm and leg motion, while supporting the body in a horizontal floating position, thereby assisting in the learning of proper swimming techniques. Accordingly, the swim vest made of PVC imparts the essential character to the set. The applicable subheading for the Swim Kid Learning Set will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% ad valorem.     Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division